Financial statement comparability and corporate tax avoidance
نویسندگان
چکیده
منابع مشابه
Financial Statement Comparability: Benets and Costs
This paper analyzes the bene ts and costs of nancial statement comparability from an information perspective. We rst show analytically that while comparability enhances the correlation among rmsreported earnings (common informativeness), it reduces rmsown reporting precision (individual informativeness). Next, we provide theoretical justi cation for the comparability measure of De Fra...
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ژورنال
عنوان ژورنال: China Journal of Accounting Studies
سال: 2018
ISSN: 2169-7213,2169-7221
DOI: 10.1080/21697213.2019.1612187